ACCOUNTING TREATMENT OF ATTRACTED FUNDS IN NON-PROFIT ORGANIZATIONS

Abstract

Non-profit organizations play a significant role in strengthening civil society by delivering social services and promoting social inclusion. In the context of the Republic of Moldova’s European integration, financial sustainability represents a key condition for ensuring operational continuity and institutional resilience. This study examines financial resource mobilization mechanisms through fundraising activities, highlighting major funding sources, including donations, grants, sponsorships, membership fees, and income from statutory economic activities. It also explores both traditional and digital fundraising methods, as well as the requirements for documenting and reporting these transactions. The findings emphasize the need to diversify funding sources and underline the importance of rigorous accounting practices, in line with the national regulatory framework, to enhance transparency, financial accountability, and public trust in the non-profit sector.